Search results - CEJSH

1

THE ROLE OF CULTURE IN ACCOUNTING IN THE LIGHT OF HOFSTEDE’S, GRAY’S AND SCHWARTZ’S CULTURAL DIMENSIONS THEORIES – A LITERATURE REVIEW

100%

Koleśnik K.

Finansowy Kwartalnik Internetowy e-Finanse

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2013

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vol. 9

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issue 4

33-41

EN

For a long time many authors have been studying the factors that allow for a better explanation of different accounting practices among various countries. Cultural conditions are more often regarded as one of the reasons for these differences. Cross cultural psychology may prove helpful in becoming aware of one’s own cultural identity. Researchers of this field try to systematise the traits characterising particular cultural circles. The objective of this article is to present three basic typologies of cultural value models: the conception of S.H. Schwartz, G. Hofstede and S.J. Gray. Next more recent studies that have examined the impact of national culture on accounting using these theoretical frameworks are presented.

2

THE ROLE OF CULTURE IN ACCOUNTING IN THE LIGHT OF HOFSTEDE’S, GRAY’S AND SCHWARTZ’S CULTURAL DIMENSIONS THEORIES – A LITERATURE REVIEW

100%

Koleśnik K.

Finansowy Kwartalnik Internetowy e-Finanse

|

2013

|

vol. 9

|

issue 3

33-41

EN

For a long time many authors have been studying the factors that allow for a better explanation of different accounting practices among various countries. Cultural conditions are more often regarded as one of the reasons for these differences. Cross cultural psychology may prove helpful in becoming aware of one’s own cultural identity. Researchers of this field try to systematise the traits characterising particular cultural circles. The objective of this article is to present three basic typologies of cultural value models: the conception of S.H. Schwartz, G. Hofstede and S.J. Gray. Next more recent studies that have examined the impact of national culture on accounting using these theoretical frameworks are presented.

3

Determinants of audit fees: Evidence from Poland

80%

Rewczuk K., Modzelewski P.

Central European Economic Journal

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2019

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vol. 6

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issue 53

EN

Unlike many studies concerning audit fees in Western Europe or the United States, literature concerning this kind of research is very limited in Central and Eastern Europe. This study aimed to show what factors shape audit fees in Poland. It was conducted based on data collected from the financial statements of 111 companies listed on the Warsaw Stock Exchange in 2018. The study used a linear regression model to verify the determinants of audit fees. The research results indicate a positive relationship between audit fees and company size, measures of complexity (in addition to the ratio of inventories and receivables to total assets) and the fact that a company is audited by the ‘Big Four’ accounting firms.

4

Podejście procesowe w nauczaniu rachunkowości - jak aktywizować studentów jako przyszłych mikroprzedsiębiorców

80%

Białek-Jaworska A., Gabryelczyk R.

e-mentor

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2015

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issue 1 (58)

4-11

EN

This article emphasises the influence that the quality and information capacity of the chosen form of accounting have on both, the micro-enterprise development opportunities, and the entrepreneurial behavior of their respective owners. Highlighted in a survey conducted among university students and academics is the role of accounting system information, and the legal and tax regulations within business processes practically implemented in the organisation. The paper proposes the concept of training young entrepreneurs in the field of accounting using process approach to management. On the basis of examples of processes in the area of accounting, there are presented the clear advantages of process modeling with the aim of reducing risk, and identifying tax and balance sheet consequences of micro-enterprise management decisions. The need to understand business processes, which in computer systems are often realised automatically without active participation of the user, is emphasised to students. The article indicates the need of controlling tools in micro-enterprises, something impossible to implement in Poland due to the dominance of simplified forms of tax records. The type of accounting record chosen may stimulate or inhibit the development of entrepreneurship by encouraging or discouraging entrepreneurial behavior. The inclusion of process approach to teaching accounting will enable prospective mico-entrepreneurs to understand the role of financial information in making management decisions. The article justifies process approach to entrepreneurship education through the prism of accounting, tax and legal regulations, equipping students with practical skills to plan, conduct and develop their own business.

5

Ethical aspects of normative theories of accounting

80%

Rogowska B.

Annales. Etyka w Życiu Gospodarczym

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2018

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vol. 21

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issue 8

17-29

EN

The aim of this article is to show ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (ENT), important for the development of accounting as a science, taking into consideration its social function. Attention is focused on the so-called axiological layer with regard to the methodological foundation (pragmatic methods and related metascience) concerning the work of theorists in Western Europe. Although in the years 70s shall be considered as unscientific and begin the process of domination positive theory of accounting. It seems that the 21st century has brought about a rebirth of specific ethical and social topics in the field of accounting. The importance and usefulness of ethics in accounting have been growing due to changes in accounting and social needs driven by a turbulent environment, as well as changes in science.

6

Ethical issues in the early works of accounting

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Garstka M.

Annales. Etyka w Życiu Gospodarczym

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2018

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vol. 21

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issue 8

7-15

EN

Accountants in Poland have recently had the opportunity to celebrate the 20th anniversary of the introduction of the Accounting Act. The act was passed by the Polish Parliament in 1994. 500 years earlier, a treaty on double-entry accounting system was published by Pacioli. The publishing of Tractatus XI. Particularis de computis et scripturis was a momentous event marking the beginning of a new field of economics. Double-entry accounting was in use since Cotrugli introduce it some thirty years before Pacioli published his work. Recently, in accounting as well as in economics, emphasis has been put on ethics, moral values, and professional attitudes. It is worth considering whether, or to what extent, these were present in the early works of accountancy from 550 years ago and how accountants approached these matters at the beginning of the written history of accounting. This article presents the main ideas included in the guidelines set by Pacioli and Cotrugli regarding double-entry systems and investigates if ethical guidelines were present there. It turns out that the author of an essential work in the history of accounting, as well as his predecessor, devoted much attention to the moral attitude of the merchant, their appropriate behaviour, their attitude towards customers, and their colleagues and competitors.

7

The influence of religious principles on the formation of the accounting system

80%

Czerny M.

Annales. Etyka w Życiu Gospodarczym

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2018

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vol. 21

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issue 8

31-45

EN

Factors such as different cultural determinants undoubtedly affect “the shape” of the economy. Mueller, Hofstede and Gray, among others, have studied the impact of the cultural factors on an economy, especially in fields such as accounting. Reflections on the topic have also appeared in the Polish literature, although relatively late. One of the cultural factors is, beyond doubt, religion, forming some ethical attitudes through the transfer of certain values which become the guiding principles for individual actions, exerting an obvious influence on the applicable standards in a given society. The author does not claim to consider the relations between religion and ethics, as only issues concerning a possible to demonstrate influence of religious norms on accounting are raised in the article. The aim is to discuss briefly the impact of Christianity, Islam and Confucianism on accounting systems and practices based on literature studies. In conclusion, the question arises about the sense of the convergence of accounting standards, at least in the context of the current efforts undertaken in this field.

8

Problematyka etyczna w pierwszych dziełach o rachunkowości

80%

Garstka M., Jan Kochanowski University (JKU) in Kielce, malgorzata.garstka@ujk.edu.pl

Annales. Etyka w Życiu Gospodarczym

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2015

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vol. 18

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issue 3

EN

Accountants recently had the opportunity to celebrate 20 years of existence in Poland the regulating of accounting. The act was adopted by parliament in 1994. 500 years before the treaty about double accounting was reprinted by Pacioli. The edition of Tractatus XI. Particularis de computis et scripturis was an (epic) epoch-making event designating the beginning of a new field of economic sciences. The idea of the double accounting was known before, not only because of Pacioli, but also through Cotruglio, who described it 36 years earlier. Recently in accounting, as well as in the broadly understood economy, there is a particular emphasis put on ethics, moral values and professional attitudes. It is worth considering whether and on what scale they were present in the early works of Accountancy 550 years ago, how their representatives approached the subjects the beginning of a written history of accounting. The article presents the main ideas included in the guidelines Pacioli and Cotruglio regarding double accounting, and identifies if ethical guidelines were presents among others guidelines. It turns out that the author of the essential work in the history of accounting, as well as its predecessor, devoted much attention to the moral attitude of the merchant, his appropriate behavior, attitude towards customers and other people, with whom he has a business relationship.

9

Internet of Things in the accounting field – benefits and challenges

80%

KARMAŃSKA A.

Operations Research and Decisions

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2021

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vol. 31

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issue 3

23-39

EN

The main objective of this paper is to identify the benefits and challenges of the Internet of Things (IoT) application in the accounting field of organisations. The study adopts a questionnaire and an interview technique in a company from the road transport sector. The questionnaire research sample includes 151 accounting practitioners and students. Data are collected through the use of an online survey. A principal axis factor analysis with the Promax rotation is conducted to assess the underlying structure for the items of the questionnaire. The research outcomes indicate that, in the opinion of accountants and students, the IoT adoption enables the organisa tion to perform enhanced reporting analysis based on a large amount of data gained through sensors (mean = 3.98), access to data through cloud computing (3.97), and accounting process automation (3.95). From the point of view of managers, the most important benefit is the increase in employee productivity and asset management. The respondents indicate the following aspects as challenges: the creation of infrastructure for the adoption of new technology, which accounted for 40.22% of the variance, and cyber security, loss of privacy (7.23% of the explained variance). The findings reveal benefits and challenges for IoT adoption and could support managers in deploying new technology in their organisations. The research limitation concerns the fact that this study focuses on respondents from Poland.

10

Relacja wybranych segmentów prawa bilansowego z prawem podatkowym

80%

Michalczyk L.

Pieniądze i Więź

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2012

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vol. 15

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issue 3(56)

78-87

EN

The article discusses the questions connected with the differences between Polish balance sheet law and tax law. This issue is particularly important while analysing the possibilities of using the so called „pillow tax”. The differences in question are caused by the fact that the balance sheet law treats some of the issues differently than the tax law. However, in both cases the basis for determining the tax results is the records kept by a given company. In this area there are also different definitions of the relationship between the actions resulting from this two, formally equivalent to one another, acts. From the theoretical perspective balance sheet law is of greater importance consisting in the accountancy law as the basis for determining a financial outcome. On the other hand, the tax law seems to be more important in accounting, as by applying unambiguous solutions it limits the number of alternatives propounded by Polish balance sheet law. Due to these differences, new balance categories connected with accounting for the deferred income tax need to be created. The article also presents the similarities and differences between these two laws in other countries.

11

Srovnání účtování dlouhodobého majetku organizační složky státu a účetnictví podnikatelů

80%

Marek V., Kristina K.

Littera Scripta

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2008

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vol. 2

41-51

EN

The contribution concentrates on accounting of long-term assets from the point of view of a special organization - budget organization. It has direct relation to national budget of the Czech Republic. Special organization and special way of its financing requires its own way of accounting. Firstly status and functions of budget organizations in connection to national economy and system of public goods provision are defined. Further part is interested in relation between budget organization and property of the Czech Republic. The third part solves way of long-term assets accounting according to the rule of accounting, decree No. 505/2002 Coll. and accounting standards. Further follows a part that pays attention to long-term assets accounting of entrepreneurs. The conclusion values differences of both the accounting systems and offers a certain possibility how solve it in the case of budget organizations.

12

Sprawozdawczość finansowa w globalnym kryzysie finansowym – analiza podjętych działań naprawczych

80%

Staszel A.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

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2013

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issue 913

93-105

EN

The article is an attempt to evaluate the role that the system of accounting, financial reporting and chartered accountants played in starting the financial crisis. Some of the solutions that were subsequently applied to improve the quality of information provided by accounting departments are presented and evaluated. The following topics are discussed: deceitful financial reporting and the beginnings of the financial crisis, proposals for improving the system of accounting in response to the financial crisis, including global accounting standards and MSSF for small and medium-size enterprises, a new EU directive for accounting and conclusions for chartered accountants drawn from the crisis. The final conclusion arrived at is that the financial crisis will never be caused by a faulty system but rather by people misusing it. Nevertheless, creating good principles of financial supervision could have prevented the financial crisis from occurring on such a large scale.

13

Dylematy tworzenia rezerw na zobowiązania

80%

Żukowska H., Kalita J.

Roczniki Ekonomii i Zarządzania

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2012

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vol. 4(40)

83-108

EN

This article deals with themes of creating provisions for liabilities and problem areas associated with this process. Authors discuss the nature and definition of provisions and analyze the conditions necessary for the creation of provision based on respect regulations and interpretations in force. Authors point out differences in the assessment of the situation to justify the creation of certain types of provisions and their basis. Suggests also predicted trends (mainly international regulations) for the establishment, measurement and disclosure of provisions and the impact of these changes on the financial situation and the outcome of the unit.

14

Perspective of Polish Accountancy Development Against International Systems

80%

Bal K.

Zeszyty Naukowe Wyższej Szkoły Ekonomii i Informatyki w Krakowie

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2018

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issue 14

14-23

EN

The article presents crucial changes in Polish accountancy in last several decades. It comprises the main direction of Polish accountancy development at the time of centrally planned system and and free market economy. The aim of the article is to show and assess possible perspective of Polish accountancy development and a desired direction of changes. The research aim was realised with the use of studying open-access subject literature. Accountancy in Poland, similarly as all over the world, is subjected to perpetual changes. Usually the solutions in our country follow the international ones and this tendency is not likely to be reversed.

PL

Artykuł przedstawia najważniejsze zmiany w polskiej rachunkowości w ostatnich kilku dekadach. Obejmuje on główny kierunek postępu polskiej księgowości w momencie centralnie planowanego systemu i gospodarki wolnorynkowej. Celem artykułu jest wskazanie oraz ocena prawdopodobnej perspektywy rozwoju polskiej rachunkowości i pożądanego kierunku jej zmiany Cel badawczy realizowano z wykorzystaniem metod studiów ogólnodostępnej literatury przedmiotu. Rachunkowość w Polsce, podobnie zresztą jak na całym świecie, podlega nieustannym przemianom. Na ogół rozwiązania krajowe postępują w ślad za rozwiązaniami międzynarodowymi i nie wydaje się, aby tendencja ta miała się odwrócić.

15

Contemporary accounting outsourcing in Polish economic reality – survey results

80%

Żuraw P., Hruszowiec K.

Przedsiębiorczość i Zarządzanie

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2014

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vol. 15

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issue 1

25-40

EN

The economic changes in recent years have had a significant impact on the development of modern management concepts that are being used increasingly in modern enterprises. Their aim is to improve the operations of these companies, in order to maintain a competitive edge on the market. One of these methods is outsourcing. It is of great importance in the development of today's businesses and is among the most widely used concepts. It promotes effective management of the enterprise and can be used in almost every area of the unit, which helps it to function. The area of applying outsourcing that has been raised in this article is accounting outsourcing. The study provides information on the scope of accounting services usually performed outside the enterprise, demonstrates the specificity of these services in Polish conditions, and shows the impact of outsourcing on costs generated by the company. The article concludes with a summary, which is the general analysis SWOT of Polish accounting outsourcing.

16

The use of accounting tools in the assessment of enterprise financing policy – debt and liquidity

80%

Prysiński Ł., Kołysko W.

Przedsiębiorczość i Zarządzanie

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2014

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vol. 15

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issue 1

83-92

EN

The article is devoted to the use of accounting tools in the assessment of financial policy of enterprises in the financial crisis. The purpose of the article was to show the impact of financial structure on the financial liquidity of chosen similar firms. The study hypothesized that during financial crisis, a better financial position in terms of liquidity have firms, which limit the level of short - term liabilities in financing short - term assets. To verify the hypotheses, the analysis of documents (financial statements) and debt and liquidity ratios were used.

17

Value Added Intellectual Coefficient (VAIC™) as a Tool of Performance Measurement

80%

Fijałkowska J.

Przedsiębiorczość i Zarządzanie

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2014

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vol. 15

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issue 1

129-140

EN

Measurement of the performance of organization is crucial for proper economic decisions. Traditionally, it was focused mainly on financial indicators, that in the Information and Knowledge Era are no longer sufficient and do not reflect in a transparent, complete and cohesive way the multi-dimensional outcomes of business units activities. With the increase of knowledge and other intangibles as the sources of competitive advantage and future viabilities of business units, the performance measurement process must be enlarged by new approaches and new indicators. This aim of this article is to outline the evolution of the concept of measuring the companies’ performance and to present one of the methods for evaluation of enterprises’ performance - VAIC ™ - which by the definition of its author should satisfy the requirements of the New Economy [Pulic 2000, pp. 702-771]. This article focuses on highlighting the characteristics of this method and the algorithm of its calculation. It also attempts to assess the VAIC™ method, indicating its validity and usefulness. The practical example of VAIC™ calculation and interpretation in Polish media sector companies is used, covering the period of analysis of 2007-2011.

18

Accounting Integration Issues of EU Member States

80%

Kamela-Sowińska A.

Equilibrium. Quarterly Journal of Economics and Economic Policy

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2015

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vol. 10

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issue 2

223-236

EN

The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma could be divided into the following main groups. Dilemma of the user of financial statements. This dilemma consists in determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma arising from the lack of theoretical framework for drafting directives and standards: the accounting paradigm assuming that accounting is strictly quantitative. Accounting is a social science, whereas the accounting practice has greater influence on social, rather than purely economic, reality. Dilemma over legal regulations and the legitimization of standard setters could be attributed to accounting regulations as legal norms. A classic example of this might be the transition from rule-based to principle-based IFRSs. The dilemma over the legitimization of standard setters has its roots in the legal aspect of accountancy. In order to solve it, it is necessary to answer the question: ‘who controls the processes of accounting integration?’ since the participants of this process often present divergent viewpoints, and sometimes even opposite priorities. Dilemma over the politicization of accountancy. The more globalized and complex the economic environment is, the more of political intervention there is expected to be in the standard setting process, affected by global geopolitical trends.

19

Ewolucja rozwiązań rachunkowości jako determinanta rozwoju rynku specjalistycznych usług finansowych

80%

Świetla K.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

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2013

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issue 901

145-158

EN

The article looks at the centuries-old history of accounting, from ancient times up to the modern conditions prevailing in the global economy. The impact of accounting on the economy and feedback are shown. The article also stresses the need for accounting to be harmonised and the individuals engaged in it to become specialised so as to ensure that the information being presented is credible and a true picture of the company is put forth. The author also discusses the increasingly common use of knowledge and the involvement of companies providing specialist services to promote the desired quality of information from accounting while also reducing the cost of acquiring that information.

20

Protection of personal data in the system of modern accounting in the context of the implementation of the Regulation of the European Parliament and of the EU Council 2016/679 of 27 April 2016

80%

Świetla K.

Nauki o Finansach

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2019

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issue vol. 24 no. 3

59-79

EN

This article is an attempt to analyze the existing solutions in the field of the protection of personal data. Training and advisory materials on this subject prepared by numerous law firms (32) were analyzed, providing a valid explanation, understanding and implementation of the new obligations in the field of data protection. In addition the author conducted pilot interviews in accounting offices (17) concerning the protection of personal data to indicate the approach of service providers to the performance of the tasks in the field of personal data protection. The key findings of the study are: noticeable increase in the interest of the contracting parties in data protection issues, as well as presenting their positive aspects along with possible problems in their practical application. An important contribution of the author is also the presentation of the key points of agreements which the parties should pay attention to in order to avoid misunderstandings.

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